Guides
Short, plain-English guides on the rules that matter for a manufacturer, design firm or builder claiming the credit. General information, not tax advice.
Form 6765 Section G in 2026: What Changes and How to Prepare
Section G reports research costs project by project: who has to complete it, when, and what a shop can set up this quarter so the numbers are ready.
Read the guideAmending Prior Years for the R&D Credit: Open Years and What the IRS Requires
If the R&D credit was never claimed, or was under-claimed, some earlier years may still be open, but an amended claim has to include more information than an original return.
Read the guideSection 174A After the One Big Beautiful Bill Act: Research Costs Are Deductible Again
For tax years starting after 2024, domestic research costs can be deducted in the year they are paid, and the deduction and the R&D credit now need to be worked out side by side.
Read the guideThe R&D Credit for Job Shops: What Qualifies, What Doesn't, and the Records That Help
Job shops are often told they don't qualify because the customer sends the drawings, and that answer is often wrong.
Read the guideFind out in 15 minutes whether it's worth doing
Bring a rough idea of headcount and what your team worked on. We'll tell you whether there's a credit worth claiming and what the study involves.